Answer:
1. Transaction: Received cash from owner as additional investment $18,000	
Accounting equation element: Asset and Equity	
Direction: Cash increases Equity increases	
Account:  Cash and Wyer capital
2. Transaction: Paid advertising expenses $4,850
Accounting equation element: Asset and equity
Direction: Cash decreases Equity decreases
Account:  Cash and equity
3. Transaction: Purchase supplies on account $2,100
Accounting equation element: Asset and Liability	
Direction: Asset increases Liability increases
Account:  Supplies and Accounts payable
4. Transaction: Billed customers for delivery services on account $14,700	
Accounting equation element: Asset and Equity
Direction: Asset increases Equity increases	
Account:  Accounts receivable and equity
5. Transaction: Received cash from customers on account $8,200
Accounting equation element: Asset and Asset
Direction: Cash increases and accounts receivable decreases
Account:  Cash and accounts receivable